Esq. Kirkland & Ellis LLP Citigroup Center 153 E. 53s St. New York, NY 10022-4611 Re: Investigation of/eery Epstein Dear Mr. Leflcowitz: /400 New York Avessuct NW SLOG 600 2 LI : 30 F May 15,2008 Pursuant to your request and the request of U.S. Attorney R. Alexander Acosta, we have independently evaluated